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Current HMRC guidance suggests that it will be ‘very rare’ that a commercial vehicle driver will be genuinely self-employed (regardless of the label given to the relationship) and Traffic Commissioners now scrutinise the arrangements operators have in place for engaging their drivers. So called ‘self-employed’ drivers are a major concern for HMRC and the Traffic Commissioners and can result in serious tax consequences as well as findings of loss of good repute.
Although still not applicable to all operators, the application of the off-payroll working rules (sometimes referred to as IR35) were extended to medium and large private sector clients from 6 April 2021 and this is yet another event bringing the status of an operator’s drivers into focus. These rules can apply if a worker (sometimes known as a contractor) provides their services through their own limited company or another type of intermediary to the operator. The rules make sure that workers, who would have been an employee if they were providing their services directly to the operator, pay broadly the same Income Tax and National Insurance contributions as employees.
Join us on 20 October when we will deliver eTraining on the arrangements for engaging your drivers, the changes to the off-payroll working rules, and the potential implications for you, your business and your Operator’s Licence of getting it wrong.
The training covers:
- HMRC’s position
- The employment position – self-employed vs. worker vs. employee
- IR35
- good repute and the decision of the Upper Tribunal in the Bridgestep case
- the approach of the Traffic Commissioners
- the risks for your Operator’s Licence
- the other consequences of getting it wrong
- steps you should now take
Find out more information and book your place here.